Bulletin No. 2011-30 July 25, 2011

Other transactions will be characterized consistent with their substance. Prior to this procedure’s effective date, Rev. Proc. 2008–24 will be applied with the clarification that the conditions described in section 4.01(b) of Rev. Proc. 2008–24 will be treated as satisfied if the condition was satisfied on the date of the withdrawal or surrender. Rev. Proc. 2008–24 modified and superseded.

Rev. Proc. 2011–39, page 68. Specifications are set forth for the private printing of paper and laser-printed substitutes for Form 941, Employer’s QUARTERLY Federal Tax Return, Schedule B (Form 941), Report of Tax Li- ability for Semiweekly Schedule Depositors, and Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Fil- ers . This procedure will be reproduced as the next revision of Publication 4436, General Rules and Specifications for Substi- tute Form 941, Schedule B (Form 941), and Schedule R (Form 941). Rev. Proc. 2008–32 superseded.

EXEMPT ORGANIZATIONS

Notice 2011–52, page 60. This notice provides information and solicits further comments regarding the community health needs assessment requirements applicable to charitable hospitals under the Patient Protection and Affordable Care Act of 2010. Comments are requested by September 23, 2011.

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EMPLOYMENT TAX

Rev. Proc. 2011–39, page 68. Specifications are set forth for the private printing of paper and laser-printed substitutes for Form 941, Employer’s QUARTERLY Federal Tax Return, Schedule B (Form 941), Report of Tax Li- ability for Semiweekly Schedule Depositors, and Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Fil- ers . This procedure will be reproduced as the next revision of Publication 4436, General Rules and Specifications for Substi- tute Form 941, Schedule B (Form 941), and Schedule R (Form 941). Rev. Proc. 2008–32 superseded.

July 25, 2011 2011–30 I.R.B.